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131 results for “transfer pricing”+ Short Term Capital Gainsclear

Sorted by relevance

Mumbai1,732Delhi1,174Bangalore494Kolkata404Ahmedabad401Chennai338Jaipur238Hyderabad184Pune136Chandigarh132Indore131Surat81Cochin72Calcutta54Rajkot44Nagpur42Karnataka41Visakhapatnam38Cuttack37Raipur32Guwahati27SC27Lucknow24Telangana20Amritsar15Ranchi11Agra8Patna7Jabalpur7Kerala7Varanasi5Rajasthan4Jodhpur4Panaji2Allahabad2A.K. SIKRI ROHINTON FALI NARIMAN1MADAN B. LOKUR S.A. BOBDE1Orissa1Dehradun1Punjab & Haryana1D.K. JAIN JAGDISH SINGH KHEHAR1Andhra Pradesh1A.K. SIKRI N.V. RAMANA1

Key Topics

Addition to Income69Section 143(3)67Section 10(38)56Section 6846Section 26346Long Term Capital Gains27Section 143(2)20Disallowance20Exemption

SADHU RAM BALANI,INDORE vs. ITO-5(1), INDORE, INDORE

ITA 470/IND/2023[2014-15]Status: HeardITAT Indore24 Sept 2024AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisadhu Ram Balani Ito-5(1) Flat No.B-503, Moti Mahal Indore Apartment 28-A, Sector-C Vs. Scheme No.71, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Abspb5367L Assessee By Shri S.N. Agrawal, Ar Shri Ashish Porwal, Sr. Dr Revenue By Date Of Hearing 04.09.2024 Date Of Pronouncement 24.09.2024

Section 10(38)Section 132Section 133A

Short Term Capital Loss/bogus business loss through trading of shares of penny stocks Accommodation entry is a financial transaction between the two parties where one party enters the financial transaction in its books to accommodate the other party.These transactions are accommodated entries mostly in lieu of cash of equal amount and commission charged over and above at certain fixed percentage

SMT VIJAYA NYATI, DHAR vs. ITO, DHAR

In the result appeals of the assessee(s) namely Kumari

Showing 1–20 of 131 · Page 1 of 7

16
Section 50C15
Section 153A13
Short Term Capital Gains13
ITA 703/IND/2018[14-15]Status: Disposed
ITAT Indore
25 May 2021

Bench: Hon'Ble Manish Borad & Hon'Ble Madhumita Royassessment Year:2014-15 Kumari Ayushi Nyati Ito, 5(5) 10, Balaji Vihar, 1-2, Maa Durg Indore बनाम/ Nagar, Navlakha Main Road 1 To Vs. 7, Indore (Appellant) (Revenue ) P.A. No.Ajppn2679C Assessment Year:2014-15 Smt. Vijaya Nyati, Ito, Dhar 5 Nyati House, Mandi Road बनाम/ Dhammod, Dist: Dhar M.P. Vs. (Appellant) (Revenue ) P.A. No.Aappn8302B Assessment Year:2014-15 Shri Vijay Kumar Radheshyam Ito, Dhar Nyati, Huf बनाम/ 5 Nyati House, Mandi Road Vs. Dhammod, Dist: Dhar M.P. (Appellant) (Revenue ) P.A. No.Aachv4415Q

Section 10(38)Section 131Section 133A

price abnormally and then provide bogus Long Term Capital Gain entries. 15. Before us Ld. Counsel for the assessee has referred to various judgments of which few was squarely applicable on the facts and issues placed before us. There are so much similar that they also pertains to issue of Long Term Capital Gain from sale of equity shares

SMT. MAMTA NYATI DHAMNOD DISTT. DHAR,DHAMNOD vs. ITO DHAR, DHAR

In the result appeals of the assessee(s) namely Kumari

ITA 488/IND/2019[2014-15]Status: DisposedITAT Indore25 May 2021AY 2014-15

Bench: Hon'Ble Manish Borad & Hon'Ble Madhumita Royassessment Year:2014-15 Kumari Ayushi Nyati Ito, 5(5) 10, Balaji Vihar, 1-2, Maa Durg Indore बनाम/ Nagar, Navlakha Main Road 1 To Vs. 7, Indore (Appellant) (Revenue ) P.A. No.Ajppn2679C Assessment Year:2014-15 Smt. Vijaya Nyati, Ito, Dhar 5 Nyati House, Mandi Road बनाम/ Dhammod, Dist: Dhar M.P. Vs. (Appellant) (Revenue ) P.A. No.Aappn8302B Assessment Year:2014-15 Shri Vijay Kumar Radheshyam Ito, Dhar Nyati, Huf बनाम/ 5 Nyati House, Mandi Road Vs. Dhammod, Dist: Dhar M.P. (Appellant) (Revenue ) P.A. No.Aachv4415Q

Section 10(38)Section 131Section 133A

price abnormally and then provide bogus Long Term Capital Gain entries. 15. Before us Ld. Counsel for the assessee has referred to various judgments of which few was squarely applicable on the facts and issues placed before us. There are so much similar that they also pertains to issue of Long Term Capital Gain from sale of equity shares

SARITA BAGDI ,INDORE vs. THE ITO WARD-4(1), INDORE

In the result appeal of the assessee is allowed

ITA 6/IND/2019[2011-12]Status: DisposedITAT Indore25 May 2021AY 2011-12

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2011-12

Section 10(38)Section 131Section 143(3)

Term Capital Gain (In Short ‘LTCG’) from sales of shares of VIP Industries Ltd. There was an information received from Financial Investigation Unit, New Delhi and in reference to it DDIT (Investigation), Indore carried out investigation and observed that high off market transfer in the clients DP account of 6000 shares of VIP Industries Ltd has happened in the account

VIJAY RADHESHYAM NYATI HUF,DHAR vs. ITO, DHAR

In the result appeals of the assessee(s) namely Kumari

ITA 704/IND/2018[14-15]Status: DisposedITAT Indore25 May 2021

Bench: Hon'Ble Manish Borad & Hon'Ble Madhumita Royassessment Year:2014-15 Kumari Ayushi Nyati Ito, 5(5) 10, Balaji Vihar, 1-2, Maa Durg Indore बनाम/ Nagar, Navlakha Main Road 1 To Vs. 7, Indore (Appellant) (Revenue ) P.A. No.Ajppn2679C Assessment Year:2014-15 Smt. Vijaya Nyati, Ito, Dhar 5 Nyati House, Mandi Road बनाम/ Dhammod, Dist: Dhar M.P. Vs. (Appellant) (Revenue ) P.A. No.Aappn8302B Assessment Year:2014-15 Shri Vijay Kumar Radheshyam Ito, Dhar Nyati, Huf बनाम/ 5 Nyati House, Mandi Road Vs. Dhammod, Dist: Dhar M.P. (Appellant) (Revenue ) P.A. No.Aachv4415Q

Section 10(38)Section 131Section 133A

price abnormally and then provide bogus Long Term Capital Gain entries. 15. Before us Ld. Counsel for the assessee has referred to various judgments of which few was squarely applicable on the facts and issues placed before us. There are so much similar that they also pertains to issue of Long Term Capital Gain from sale of equity shares

KUMARI AYUSHI NYATI,INDORE vs. ITO-5(5), INDORE

In the result appeals of the assessee(s) namely Kumari

ITA 203/IND/2019[2014-15]Status: DisposedITAT Indore25 May 2021AY 2014-15

Bench: Hon'Ble Manish Borad & Hon'Ble Madhumita Royassessment Year:2014-15 Kumari Ayushi Nyati Ito, 5(5) 10, Balaji Vihar, 1-2, Maa Durg Indore बनाम/ Nagar, Navlakha Main Road 1 To Vs. 7, Indore (Appellant) (Revenue ) P.A. No.Ajppn2679C Assessment Year:2014-15 Smt. Vijaya Nyati, Ito, Dhar 5 Nyati House, Mandi Road बनाम/ Dhammod, Dist: Dhar M.P. Vs. (Appellant) (Revenue ) P.A. No.Aappn8302B Assessment Year:2014-15 Shri Vijay Kumar Radheshyam Ito, Dhar Nyati, Huf बनाम/ 5 Nyati House, Mandi Road Vs. Dhammod, Dist: Dhar M.P. (Appellant) (Revenue ) P.A. No.Aachv4415Q

Section 10(38)Section 131Section 133A

price abnormally and then provide bogus Long Term Capital Gain entries. 15. Before us Ld. Counsel for the assessee has referred to various judgments of which few was squarely applicable on the facts and issues placed before us. There are so much similar that they also pertains to issue of Long Term Capital Gain from sale of equity shares

MANISH KUMAR RADHESHYAM NYATI ,DHAR vs. ITO, DHAR

In the result appeals of the assessee(s) namely Kumari

ITA 705/IND/2018[14-15]Status: DisposedITAT Indore25 May 2021

Bench: Hon'Ble Manish Borad & Hon'Ble Madhumita Royassessment Year:2014-15 Kumari Ayushi Nyati Ito, 5(5) 10, Balaji Vihar, 1-2, Maa Durg Indore बनाम/ Nagar, Navlakha Main Road 1 To Vs. 7, Indore (Appellant) (Revenue ) P.A. No.Ajppn2679C Assessment Year:2014-15 Smt. Vijaya Nyati, Ito, Dhar 5 Nyati House, Mandi Road बनाम/ Dhammod, Dist: Dhar M.P. Vs. (Appellant) (Revenue ) P.A. No.Aappn8302B Assessment Year:2014-15 Shri Vijay Kumar Radheshyam Ito, Dhar Nyati, Huf बनाम/ 5 Nyati House, Mandi Road Vs. Dhammod, Dist: Dhar M.P. (Appellant) (Revenue ) P.A. No.Aachv4415Q

Section 10(38)Section 131Section 133A

price abnormally and then provide bogus Long Term Capital Gain entries. 15. Before us Ld. Counsel for the assessee has referred to various judgments of which few was squarely applicable on the facts and issues placed before us. There are so much similar that they also pertains to issue of Long Term Capital Gain from sale of equity shares

SHRI NILESH JAIN HUF,INDORE vs. ITO 4(2), INDORE

In the result Ground No.2 of the assessee’s

ITA 294/IND/2020[2014-15]Status: DisposedITAT Indore30 Apr 2021AY 2014-15

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2014-15

Section 10(38)Section 143(3)Section 68

price rise in the shares of the concerned company. The final fait of the order of the SEBI discussed above are not known to either of the sides. The above order do not help the revenue so as to prove live link between cash deposited by the assessee and received back in form of long term capital gain. Further

PRITESH JAIN HUF,INDORE vs. ITO 4 (2), INDORE

In the result Ground No.2 of the assessee’s

ITA 293/IND/2020[2014-15]Status: DisposedITAT Indore30 Apr 2021AY 2014-15

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2014-15

Section 10(38)Section 143(3)Section 68

price rise in the shares of the concerned company. The final fait of the order of the SEBI discussed above are not known to either of the sides. The above order do not help the revenue so as to prove live link between cash deposited by the assessee and received back in form of long term capital gain. Further

THE ACIT, CIRCLE 2(1), INDORE vs. DR. SHRI RAJEEV CHAUDHARY, INDORE

In the result, the appeal of the revenue is allowed and cross objection of the assessee is partly allowed

ITA 293/IND/2012[2008-09]Status: DisposedITAT Indore10 Jan 2019AY 2008-09

Bench: Hon'Ble I Kul Bharat & Hon'Ble Manish Boradassessment Year 2008-09 Pan : Abkpc5729K Assistant Commissioner Of V/S Dr.Rajeev Choudhary Income Tax, 1, Shiv Vilas Palace Circle-2(1), Indore Indore

Section 147Section 14A

transfer of shares as a "short-term capital gain". The A 0 took the view that as there were voluminous transactions, the assessee was engaged in share trading and the income was assessable as "business income". This was upheld by the CIT (A). On appeal, HELD dismissing the appeal: (i) The legal principles are well settled viz. that: (a) Whether

SMT. ANNAPURNA MAHESHWARI,INDORE vs. THE ACIT, 4(1), INDORE

In the result I.T.A.No.315/Ind/2012& I

ITA 315/IND/2012[2008-09]Status: DisposedITAT Indore30 Oct 2018AY 2008-09

Bench: Shri Kul Bharat & Shri Manish Borad

Section 10(38)Section 143(3)Section 68

short term capital gain from sale of shares. The Ld.A.O has doubted the genuineness of purchase of IFCI shares which were bought through the broker M/s. Chandravan Bhaichand Muchchala, Mumbai by contract note No.7024 dated 17.10.2006. At that point of time price per equity share of IFCI Ltd was Rs.9.95. However the payment for this purchase of Rs.1

SMT. ANNAPURNA MAHESHWARI,INDORE vs. THE ITO-4(1), INDORE

In the result I.T.A.No.315/Ind/2012& I

ITA 252/IND/2016[2010-11]Status: DisposedITAT Indore30 Oct 2018AY 2010-11

Bench: Shri Kul Bharat & Shri Manish Borad

Section 10(38)Section 143(3)Section 68

short term capital gain from sale of shares. The Ld.A.O has doubted the genuineness of purchase of IFCI shares which were bought through the broker M/s. Chandravan Bhaichand Muchchala, Mumbai by contract note No.7024 dated 17.10.2006. At that point of time price per equity share of IFCI Ltd was Rs.9.95. However the payment for this purchase of Rs.1

SHRI PRADEEP MAHESHWARI HUF,INDORE vs. THE ACIT 3(1), INDORE

In the result I.T.A.No.315/Ind/2012& I

ITA 53/IND/2014[2008-09]Status: DisposedITAT Indore30 Oct 2018AY 2008-09

Bench: Shri Kul Bharat & Shri Manish Borad

Section 10(38)Section 143(3)Section 68

short term capital gain from sale of shares. The Ld.A.O has doubted the genuineness of purchase of IFCI shares which were bought through the broker M/s. Chandravan Bhaichand Muchchala, Mumbai by contract note No.7024 dated 17.10.2006. At that point of time price per equity share of IFCI Ltd was Rs.9.95. However the payment for this purchase of Rs.1

SHRI GOVIND DAS MUNDRA,INDORE vs. PCIT UJJAIN, UJJAIN

In the result all the appeals of the assessee(s) (i) Shri Aditya

ITA 634/IND/2019[2014-15]Status: DisposedITAT Indore13 Jan 2021AY 2014-15

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 263Section 56(2)(viib)

short ‘Ld. PCIT], Ujjain dated 19.03.2019, 20.13.2019 &25.03.2019 respectively u/s 263 of the Act. 2. As the common issues raised by respective assessee(s) in all these bunch of six appeals is challenging the order of Ld. PCIT for wrongly assuming the jurisdiction u/s 263 of the Act and also wrongly treating the assessment orders as erroneous and prejudicial

SHRI ADITYA MUNDRA,DEWAS vs. PCIT UJJAIN, UJJAIN

In the result all the appeals of the assessee(s) (i) Shri Aditya

ITA 632/IND/2019[2014-15]Status: DisposedITAT Indore13 Jan 2021AY 2014-15

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 263Section 56(2)(viib)

short ‘Ld. PCIT], Ujjain dated 19.03.2019, 20.13.2019 &25.03.2019 respectively u/s 263 of the Act. 2. As the common issues raised by respective assessee(s) in all these bunch of six appeals is challenging the order of Ld. PCIT for wrongly assuming the jurisdiction u/s 263 of the Act and also wrongly treating the assessment orders as erroneous and prejudicial

SHRI MANOJ MUNDRA,INDORE vs. PCIT UJJAIN, UJJAIN

In the result all the appeals of the assessee(s) (i) Shri Aditya

ITA 637/IND/2019[2014-15]Status: DisposedITAT Indore13 Jan 2021AY 2014-15

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 263Section 56(2)(viib)

short ‘Ld. PCIT], Ujjain dated 19.03.2019, 20.13.2019 &25.03.2019 respectively u/s 263 of the Act. 2. As the common issues raised by respective assessee(s) in all these bunch of six appeals is challenging the order of Ld. PCIT for wrongly assuming the jurisdiction u/s 263 of the Act and also wrongly treating the assessment orders as erroneous and prejudicial

M/S. CHARITRA GOLD PVT. LTD.,RATLAM vs. THE PR. CIT, UJJAIN

In the result all the appeals of the assessee(s) (i) Shri Aditya

ITA 517/IND/2019[2014-15]Status: DisposedITAT Indore13 Jan 2021AY 2014-15

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 263Section 56(2)(viib)

short ‘Ld. PCIT], Ujjain dated 19.03.2019, 20.13.2019 &25.03.2019 respectively u/s 263 of the Act. 2. As the common issues raised by respective assessee(s) in all these bunch of six appeals is challenging the order of Ld. PCIT for wrongly assuming the jurisdiction u/s 263 of the Act and also wrongly treating the assessment orders as erroneous and prejudicial

SHRI MANISH MUNDRA,INDORE vs. PCIT UJJAIN, UJJAIN

In the result all the appeals of the assessee(s) (i) Shri Aditya

ITA 635/IND/2019[2014-15]Status: DisposedITAT Indore13 Jan 2021AY 2014-15

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 263Section 56(2)(viib)

short ‘Ld. PCIT], Ujjain dated 19.03.2019, 20.13.2019 &25.03.2019 respectively u/s 263 of the Act. 2. As the common issues raised by respective assessee(s) in all these bunch of six appeals is challenging the order of Ld. PCIT for wrongly assuming the jurisdiction u/s 263 of the Act and also wrongly treating the assessment orders as erroneous and prejudicial

DHIRENDRA INTERNATIONAL (P) LTD.,NEEMUCH vs. PR. CIT UJJAIN, UJJAIN

In the result all the appeals of the assessee(s) (i) Shri Aditya

ITA 750/IND/2019[2014-15]Status: DisposedITAT Indore13 Jan 2021AY 2014-15

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 263Section 56(2)(viib)

short ‘Ld. PCIT], Ujjain dated 19.03.2019, 20.13.2019 &25.03.2019 respectively u/s 263 of the Act. 2. As the common issues raised by respective assessee(s) in all these bunch of six appeals is challenging the order of Ld. PCIT for wrongly assuming the jurisdiction u/s 263 of the Act and also wrongly treating the assessment orders as erroneous and prejudicial

SHRI OM PRAKASH PHATANDAS PANJWANI,INDORE vs. THE ACIT 1(2), INDORE

In the result Ground No. 1 to 6 of the assessee’s appeal are allowed

ITA 968/IND/2016[2008-09]Status: DisposedITAT Indore19 Jan 2018AY 2008-09

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2008-09

Section 111ASection 143(2)Section 143(3)Section 68

price of the shares traded on the NSE and BSE on the date dematerialization viz. Rs.7,82,400/- and treating the difference as income from unknown sources therefore the Ld. CIT is wrong in holding that the short term capital gains of Rs.6,62,870/- (7,82,400 – 1,19,530) be taxed as unexplained credit